The Institutional Role of Charity Regulators in Bringing Charities to Account: An International Comparative Study of Charity Regulators in New Zealand, Australia, Canada and England and Wales

Abstract Accountability in the charity sector continues to be important, especially since charity numbers continue to grow regardless of the economic cycle. Charity regulators play a critical role in managing the charity sector as its primary task is ensuring compliance with the regulatory framework. However, it is also important to evaluate whether the practices and procedures of charity regulators are effective within the broader context of charity accountability. This paper aims to explore charity accountability from the perspective of charity regulators. In common law countries, the charity regulator has oversight over the charity sector and, therefore, has the opportunity to enhance charity accountability. Through the lens of institutional theory, this paper provides an international comparative study of New Zealand, Australia, Canada and England and Wales, all of which share a common law heritage. This study demonstrates how the state regulators in each country have applied different mechanisms of charity accountability by institutionalising the norms and standards required from charities. By identifying and comparing the countries, this paper reveals whether some institutional practices by some regulators have been more effective than others in bringing charities to account.